https://www.taxtmi.com/caselaws?id=44987 The Tribunal was entitled to require pre-deposit as a condition for entertaining the appeal, and it had considered the assessee's prima facie case, but insisting on a single lump-sum payment caused undue hardship on the facts. The statutory condition was therefore maintained while the mode of compliance was relaxed by permitting payment in instalments, so that the appeal could proceed after compliance. The ruling confirms that discretion over pre-deposit must be exercised reasonably and may be adjusted to avoid hardship without dispensing with the requirement itself. en-us Fri, 27 Sep 1996 00:00:00 +0530 Wed, 07 Jul 2010 14:46:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44987 The Tribunal was entitled to require pre-deposit as a condition for entertaining the appeal, and it had considered the assessee's prima facie case, but insisting on a single lump-sum payment caused undue hardship on the facts. The statutory condition was therefore maintained while the mode of compliance was relaxed by permitting payment in instalments, so that the appeal could proceed after compliance. The ruling confirms that discretion over pre-deposit must be exercised reasonably and may be adjusted to avoid hardship without dispensing with the requirement itself. Case-Laws Central Excise Fri, 27 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44987